HB184 Alabama 2012 Session
In Committee
Bill Summary
Sponsors
Session
Regular Session 2012
Title
Jefferson County, occupational tax, rate distribution
Description
<p class="bill_entitled_an_act"> Relating to Jefferson County; to authorize the levy
of occupational taxes in Jefferson County except upon those
natural persons otherwise required by law to pay tax pursuant
to certain provisions of Title 40 of the Code of Alabama 1975
and to permit the levy of such occupational tax on natural
persons required to pay a tax pursuant to certain professional
licensing sections of Title 40 of the Code of Alabama 1975, if
certain conditions are met; to provide for the manner and
method of levy and the maximum rates at which such taxes may
be levied on the gross receipts of natural persons subject to
the tax so authorized; to provide for the payment of
penalties, interest and costs of collection in respect of
delinquent or late payments of the taxes; to provide for the
distribution to the general fund of the County of the revenues
received from the taxes; to provide that if any provision of
the act shall be finally determined invalid by a court of
competent jurisdiction the remainder thereof shall remain
effective; and to provide for an effective date.
</p>
Subjects
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| February 7, 2012 | Read for the first time and referred to the House of Representatives committee on Jefferson County Legislation |
Bill Text
Bill Documents
| Type | Link |
|---|---|
| Bill Text | HB184 Alabama 2012 Session - Introduced |